 | Massachusetts. Committee on Corporation Laws - Corporation law - 1903 - 318 pages
...and machinery with the value thereof on the first day of May. Chapter 14, section 40: in section 38, at a rate determined by an apportionment of the whole...the commonwealth during the same year as returned by the assessors of the several cities and towns under the provisions of section 93 of chapter 12 upon... | |
 | Charles Nathan Harris, Grosvenor Calkins - Corporation law - 1903 - 274 pages
...St. 1865, c. 283, ยง 5, provided that corporations should pay a tax upon their corporate franchise at a rate determined by an apportionment of the whole...raised by taxation upon property in the commonwealth upon the aggregate valuation of all the cities and towns in the commonwealth. In that act, it was said... | |
 | Massachusetts. Committee on Corporation Laws - Corporation law - 1903 - 316 pages
...value of its corporate franchise, after making the deductions provided for in section seventy-three, at a rate determined by an apportionment of the whole amount of money to bo raised by taxation upon property in the Commonwealth during the same year as returned by the assessors... | |
 | Massachusetts - 1904 - 160 pages
...corporate franchise, after making the deductions provided for in section seventy-two, at a rate to be determined by an apportionment of the whole amount...the commonwealth during the same year as returned by the assessors of the several cities and towns under the provisions of section ninety-three of chapter... | |
 | Walter Collins Clephane - Corporation law - 1905 - 288 pages
...natural person resident in Massachusetts would be liable to taxation; the rate of assessment to be determined by an apportionment of the whole amount...property in the commonwealth during the same year, after deducting the amount of tax assessed upon polls for the preceding year, upon the aggregate valuation... | |
 | Ontario. Commission on Railway Taxation - Railroad law - 1905 - 224 pages
...a rate which is roughly the average rate of taxation in the, Commonwealth. It is determined by the apportionment of the whole amount of money to be raised...taxation upon property in the Commonwealth during the current year upon the aggragate valuation of all the cities and towns for the preceding year. "The... | |
 | Ontario. Legislative Assembly - Ontario - 1905 - 792 pages
...at a rate which is roughly the average rate of taxation in the Commonwealth. It is determined by the apportionment of the whole amount of money to be raised...taxation upon property in the Commonwealth during the current year upon the aggragate valuation of all the cities and towns for the preceding year. "The... | |
 | Ontario. Legislative Assembly - Ontario - 1905 - 790 pages
...at a rate which is roughly the average rate of taxation in the Commonwealth. It is determined by the apportionment of the whole amount of money to be raised...taxation upon property in the Commonwealth during the current year upon the aggragate valuation of all the cities and towns for the preceding year. "The... | |
 | Massachusetts - Electric light plants - 1906 - 170 pages
...annual rates for three years preceding that in which such assessment is laid, the annual rate to be determined by an apportionment of the whole amount...the commonwealth during the same year as returned by the assessors of the several cities and towns under the provisions of section 98 Mass. 19. ninety-three... | |
 | Massachusetts - 1906 - 1028 pages
...of corporate taxation, and the so-called maximum and minimum limits of taxation. The rate is found by an apportionment of the whole amount of money to...property in the Commonwealth during the same year, upon the aggregate valuation of all cities and towns for the preceding year. It is popularly supposed... | |
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... to be determined by an apportionment of the whole amount of money to be raised by taxation upon property in the commonwealth during the same year, as returned by the assessors of the several cities and towns under the provisions of section ninety-three... 
